Fort Worth daily gazette. (Fort Worth, Tex.) 1882-1891, 1887-01-21

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of railways and other special property SO
as to not seriously interfere with freight
and commerce.
also recommend that some provision
be made to secure the state against loss
of taxes in cases of insolvency. 1t hap
pens not infrepuently that heavy stocks
of merchandise are held on January l of
each year, subject to taxation, but be-
J fore the tax becomes due the owner be-
comes insolvent or is attached, the mer
chandise is sold and the state loses its
revenue.
| The law making taxes on personal
property lien might afford q remedy for
this evil, if found not incompatible with
the constitution, but if found liaCle to
constitutional objection, It occurs to me
that it would be competent for the law
making power to provide that il cases of
attempted removal the tax should be-
come due Immediately, ana that property
be subject to seizure and sale by the col
| lector. And before the compile
ton of the rolls, the affidavit
or certificate of the assessor
should constitute sufficient warrant to
authorize the collector 10 act. And in
this connection would suggest the pro-
prlety of the enactmen. of law COMPEL
ing the sheriff or other officer, whenever
he shall sell any property under execu-
ton, decree or other process from any
court, to ascertain what taxes are due
upon such property or from the party
owning the same, and upon sale there
of, to pay the taxes found to be due to
the tax collector of his county, out of the
first money received by him from such
sale. By proper provisions against these
losses, which are of frequent occurrence,
the revenues of the state would be great
ly augmented and all property be forced
to bear its Just proportion of taxation.
| call to your serious attention the de-
feet in our system of tax sales. Upon the
adoption of our present constitution, it
was matter of common belief and IN
Outstanding that its regulations for the
sale of landed property for taxes
would secure the state against flu
, ture loss of revenue in the mat
ter of taxes upon lands, by vesting
good and perfect title in the pur
chaser at delinquent sales, subject to re-
demption by the owner for a short time,
and under the influence of this censtitu-
, tional provision and subsequent legisla-
tive regulations the number of delin-
| quents decreased to a remarkable de
gree, and the state secured its revenue,
: even though forced to resort TO sales.
| Subsequent decisions of our highest
r court holding purchasers TO j rigid proof
that all the minute requirements of the
law mad been complied with (the correct
ness of which decision | do not assaiD
] have resulted in destroying confidence in
: tax titles TO such q degree that few pur-
: chasers are now found at tax sales, and
Z the state has become practically the sole
q bidder, only to receive its own tax title
, and lose its revenue. The regulations of
n the constitution designed to stimulate
e and secure the prompt payment of taxes
have thus turned to torment US and
t prove serious Cbstac.e IN the enactment
+ of the proper remedy. respectfully
n suggest to your honorable bodies that
t the exigency is sufficiently serious to JUS
e tify your careful consideration whether
q or net it would be advisable to propose q
e constitutional amendment TO The people,
r for the state is powerless under our own
a laws to enforce prompt collection Of
6 taxes levied for necessary public pur
t poses, and cur law makers can make nc
n provision for the successful administra
l. ton of state affairs and our executive
/, and judicial officers will be left powerles:
V to discharge the functions devolved upoI
l. them.
V can conceive of no greater public ca
i lanity to the state than a return to tina
|. system which kept the state treasur,
v empty aud left the collection Of revenue
the voluntary action of the citizen ia con
r. tiibutlng or Withholding his taxes q
h pleasure. And we are seriously threat
/ ened with that calamity. Tie people rel,
J, upon the wisdom and patriotism of you
d honorable bodies to devise a correctio,
n of this threatened evil, and l am sure thai
,e ere you return to your homes the antiCi
is pated remedy will be provided.
% 1t occurs to me, also, that some legisla
IS ton is needed for the proper regulation
IT of payments into the treasury. The ex
1t perience of mankind in financial admin
= tration justlties the statement that tn
:, payments of money into the treasury AM
J. the Withdrawing it therefrom SHOULD
s. not be entrusted by law t.
the same person, in that i
e fails TO furnish proper checks to otficis
s. conduct. In the earlier period of our stat
n government, and up to the year 1871
If l think, the revenues of the state wer
-e paid direct to the treasurer upon q de
is post warrant Of the comptroller; bu
% about that time q practice began to Obtain
e on the part of collectors of paying tn
ic revenue directly to the comptroller, to b,
lie deposited by that officer in the treasury
IS And this practice continued until sane
r toned by the legislature in the passag
j. of law authorizing, or APPARENT,
Of authorizing, the continuance of the prac
re tice. Under such methods, whether sane
IN toned by law or custom, the fnancia
e affairs OF the state are committed ey
o clusively to the management of the comp
D. troller, and the duty OF the treasurer il
re limited to the receipt of revenues from
s, the comptroller and its payment to pu5li
S, creditors on his order. Fortunately TO
lie the sta e, the office of comptroller ha
Is been filled by succession of worthy ant
D. patriotic citizens, and the state, so far
lie has not suffered serious detriment by thi
y practice, which in principle is wrong ant
1t should be corrected. Our revenues ant
ct expenditures are about equal in amount
S. but the inflow into the treasury is no
uniform, as there are certain seasons 0
J. the year when the receipts are small
n Power should not be vested in any one citi
l. zen, no matter how honest or capable b.
ID may be, 10 arrest or retard the flow 0
s. revenues into the treasury, and certain
e. power should not be vested IN the same
y Individual to deplete the treasury q
Is pleasure, without other check than appro